You may choose this status if any of the following were true as of December 31:
- You were never married;
- You were legally separated, according to your state law, under a decree of divorce or separate maintenance;
- You were widowed before January 1, and did not remarry before December 31. If you have a dependent child, you may be able to use the qualifying widow(er) status. If your spouse died before this tax season in one of the two prior years, check the qualifying widower information.